The cash and bank accounts of the Walford Chess Club for the year to 31 December 2000 are as follows:

Required:
Prepare a receipts and payments account for the year to 31 December 2000.

Transcribed Image Text:

Balance b/d Subscriptions received for 2000 Donations received Cash withdrawn from bank Balance b/d Cash account 14 Room hire 520 129 Coffee, biscuits etc. 50 Balance c/d 93 30 450 643 643 30 Balance b/d Subscriptions received for 1999 Subscriptions received for 2000 Subscriptions received for 2001 Receipts from annual outing Balance b/d Bank account 219 Purchase of chess sets & boards 14 Purchase of chess clocks 923 Purchase of chess books 30 Costs of annual outing 480 120 50 427 395 Cash withdrawn from bank Balance c/d 450 54 1,581 1,581 54